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REGISTERED NUMBER: 08673013 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

KARAT LANDSCAPE DESIGN & CONSTRUCTION
LIMITED

KARAT LANDSCAPE DESIGN & CONSTRUCTION
LIMITED (REGISTERED NUMBER: 08673013)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KARAT LANDSCAPE DESIGN & CONSTRUCTION
LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mr J P Karat





REGISTERED OFFICE: 159 High Street
Barnet
Hertfordshire
EN5 5SU





REGISTERED NUMBER: 08673013 (England and Wales)





ACCOUNTANTS: Joshua Leigh & Co Ltd
159 High Street
Barnet
Hertfordshire
EN5 5SU

KARAT LANDSCAPE DESIGN & CONSTRUCTION
LIMITED (REGISTERED NUMBER: 08673013)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 6,649 8,902

CURRENT ASSETS
Debtors 5 - 856
Cash at bank 66,617 63,159
66,617 64,015
CREDITORS
Amounts falling due within one year 6 (44,994 ) (45,481 )
NET CURRENT ASSETS 21,623 18,534
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,272

27,436

CREDITORS
Amounts falling due after more than one
year

7

(5,400

)

(9,000

)
NET ASSETS 22,872 18,436

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 22,772 18,336
SHAREHOLDERS' FUNDS 22,872 18,436

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 March 2024 and were signed by:





Mr J P Karat - Director


KARAT LANDSCAPE DESIGN & CONSTRUCTION
LIMITED (REGISTERED NUMBER: 08673013)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Karat Landscape Design & Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 35% on reducing balance and 25% on reducing balance

Financial instruments
Basic financial instruments are recognised at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 15,759
DEPRECIATION
At 1 January 2023 6,857
Charge for year 2,253
At 31 December 2023 9,110
NET BOOK VALUE
At 31 December 2023 6,649
At 31 December 2022 8,902

KARAT LANDSCAPE DESIGN & CONSTRUCTION
LIMITED (REGISTERED NUMBER: 08673013)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 856

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 15,515 19,057
Other creditors 29,479 26,424
44,994 45,481

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 5,400 9,000